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International Accounting

25(223) - 2012 July

Methodological basis of accounting of hedging

Vol. 15, Iss. 25, JULY 2012

Available online: 4 July 2012

Subject Heading: ON THE WAY TO THE INTERNATIONAL STANDARDS

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Plotnikov V.S. Deputy Director for Education and Science, Doctor of Economic Sciences, Professor, the Balakovo Institute of Economics and Business - branch of the Saratov State Social Economic University
vcplotnikov@yandex.ru

Plotnikova O.V. PhD in Economics,Associate Professor of department "Accounting and Finance", the Balakovo Institute of Economics and Business - branch of the Saratov State Social Economic University
vcplotnikov@yandex.ru

In the article the main financial treatments of definitions "hedging" and "instruments of hedging", instruments of hedging used in the special accounting are revealed. The role and a place of this type of the account in the general system of accounting are defined

Keywords: hedging, market risk, forward and futures contracts, options, swaps, special accounting hedges

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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